Risk of Dependence on Specific Individuals in Small Organizations
First written in FY2022. 3 of 7 entries say "Restated". Latest entry: FY2026-H1.
The whole theme swung hardest in 2026: 9 of 30 companies on the "Worse" side.
2 other companies' latest entry also says "Dropped".
- FY2026-H1DroppedAnnual report
「Not applicable.」
The business and other risks section of the interim report contains no specific disclosure of the risks associated with a small organization and dependence on specific individuals. The disappearance of the risks themselves is not asserted. - FY2025RestatedAnnual report
「We are a small organization, and our internal control structure is designed to reflect this organizational scale. In addition, because we are a small organization, certain individuals, primarily officers, play extremely important roles as the heads of each division in executing operations.」
Re-discloses the risks associated with a small organization and dependence on specific individuals and describes measures involving recruitment, strengthening the management structure, delegation of authority and long-term incentives. - FY2025-H1DroppedAnnual report
「Not applicable.」
The business and other risks section of the interim report contains no specific disclosure of the risks associated with a small organization and dependence on specific individuals. The disappearance of the risks themselves is not asserted. - FY2024RestatedAnnual report
「We are a small organization, and our internal control structure is designed to reflect this organizational scale. In addition, because we are a small organization, certain individuals, primarily officers, play extremely important roles as the heads of each division in executing operations.」
Reiterates the risks associated with a small organization and dependence on specific individuals, with recruitment, strengthening the management structure and delegation of authority identified as response policies. - FY2024-Q1DroppedAnnual report
「Not applicable.」
The business and other risks section of the quarterly report states, “There are no applicable matters,” and contains no specific disclosure of the risks associated with a small organization and dependence on specific individuals. - FY2023RestatedAnnual report
「We are a small organization, and our internal control structure is designed to reflect this organizational scale. In addition, because we are a small organization, certain individuals, primarily officers, play extremely important roles as the heads of each division in executing operations.」
Continues to identify the organizational scale and dependence on specific individuals as risks, while also describing measures involving information sharing, delegation of authority and executive development. - FY2022First statedAnnual report
「We are a small organization, and our internal control structure is designed to reflect this organizational scale.」
Discloses dependence on specific individuals due to the small organizational scale and identifies recruitment, delegation of authority and executive development as policies for strengthening the structure.